Hawaii Revised Statutes
Title 14. Taxation

231-1 Definitions. - §231-1 Definitions. Whenever used in chapters of the law under...

231-1.5 Confidentiality privileges relating to taxpayer communications. - §231-1.5 Confidentiality privileges relating to taxpayer communications. Section 7525 (with...

231-1.6 Personnel security program; criminal history record checks. - §231-1.6 Personnel security program; criminal history record checks. (a) The...

231-2 Taxation districts. - §231-2 Taxation districts. For the purpose of taxation, the State...

231-3 Department, general duties and powers. - §231-3 Department, general duties and powers. The department of taxation...

231-3.1 Consideration paid not indicative of fair market value. - §231-3.1 Consideration paid not indicative of fair market value. Where...

231-3.2 REPEALED. - §231-3.2 REPEALED. L 2007, c 9, §21.

231-3.3 Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions. - §231-3.3 Auditor access to tax records or other information for...

231-3.4 Publication of reports. (a) The department of taxation shall publish reports on the following: (1) Hawaii income patterns--individuals; (2) Hawaii income patterns--businesses; (3) Tax credits; and (4) General excise tax exemptions that: (A) A... - §231-3.4 Publication of reports. (a) The department of taxation shall...

231-3.5 Suspension of running of the period of limitation during bankruptcy proceedings. The running of the periods of limitation provided under chapters of the law under title 14 administered by the department to the contrary notwithstanding, shall... - §231-3.5 Suspension of running of the period of limitation during...

231-3.6 Streamlined sales and use tax agreement compliance. - §231-3.6 Streamlined sales and use tax agreement compliance. (a) A...

231-4 Assessing officers eligible to appointment as collecting officers and vice versa. - §231-4 Assessing officers eligible to appointment as collecting officers and...

231-4.3 Investigators; appointment and powers. - §231-4.3 Investigators; appointment and powers. The director may appoint and...

231-4.5 Administrative rules officer; specialists; appointment and duties. - §231-4.5 Administrative rules officer; specialists; appointment and duties. The director...

231-5 Deceased officers, duties of personal representatives, etc. - §231-5 Deceased officers, duties of personal representatives, etc. The personal...

231-6 Oath, power to administer. - §231-6 Oath, power to administer. The department of taxation may...

231-7 Audits, investigations, hearings, and subpoenas. - §231-7 Audits, investigations, hearings, and subpoenas. (a) The director of...

231-7.5 Expedited appeals and dispute resolution program. - §231-7.5 Expedited appeals and dispute resolution program. (a) The department...

231-8 Timely mailing treated as timely filing and paying. - §231-8 Timely mailing treated as timely filing and paying. (a)...

231-8.5 Electronic filing of tax returns. - §231-8.5 Electronic filing of tax returns. (a) The department may...

231-8.6 REPEALED. - §231-8.6 REPEALED. L 2007, c 9, §22.

231-9 Tax collection; general duties, powers of director; dollar rounding. - §231-9 Tax collection; general duties, powers of director; dollar rounding....

231-9.2 Offers in compromise. - §231-9.2 Offers in compromise. (a) Requests for compromises authorized under...

231-9.3 Tax collection; mainland contractors working on federal construction projects. - §231-9.3 Tax collection; mainland contractors working on federal construction projects....

231-9.4 Credit or debit card remittances. - §231-9.4 Credit or debit card remittances. In addition to sections...

231-9.5 Assessment of additional taxes of corporations or partnerships. - §231-9.5 Assessment of additional taxes of corporations or partnerships. Additional...

231-9.6 Fiduciaries, liability. - §231-9.6 Fiduciaries, liability. Every personal representative, trustee, guardian, or other...

231-9.7 Informalities not to invalidate assessments, mistakes in names or notices, etc. - §231-9.7 Informalities not to invalidate assessments, mistakes in names or...

231-9.8 Tax bills. - §231-9.8 Tax bills. Each state tax collector shall mail, postage...

231-9.9 Filing and payment of taxes by electronic funds transfer. - §231-9.9 Filing and payment of taxes by electronic funds transfer....

231-10 Department; keep offices where. - §231-10 Department; keep offices where. The department of taxation shall...

231-10.5 Closing audit letters. At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department's position on each issue considered in the audit, and which shall provi... - §231-10.5 Closing audit letters. At the conclusion of a tax...

231-10.6 Rules or administrative guidance. - §231-10.6 Rules or administrative guidance. Rules, including temporary rules, providing...

231-10.7 Temporary rulemaking authority for regulation of tax matters. - §231-10.7 Temporary rulemaking authority for regulation of tax matters. (a)...

231-10.8 Tax clearance fees. - §231-10.8 Tax clearance fees. The department may charge a fee...

231-11 Police to aid assessing or collecting officers. - §231-11 Police to aid assessing or collecting officers. The director...

231-12 REPEALED. - §231-12 REPEALED. L 1995, c 92, §20.

231-13 Director; examination, investigation, and collection. - §231-13 Director; examination, investigation, and collection. (a) The director of...

231-14 Attorney. - §231-14 Attorney. The attorney general shall assign one of the...

231-15 Returns to be signed. - §231-15 Returns to be signed. Every return statement, or other...

231-15.3 Signature presumed authentic. - §231-15.3 Signature presumed authentic. The fact that an individual's name...

231-15.4 Tax return preparers; preparer tax identification number required. - §231-15.4 Tax return preparers; preparer tax identification number required. (a)...

231-15.5 Disclosure by return preparers. - §231-15.5 Disclosure by return preparers. (a) Any person who is...

231-15.6 Returns of corporations or partnerships. The returns, statements, or answers required under chapters of the law under title 14 administered by the department, in the case of a corporation, shall be made by any officer of the corporation, or... - §231-15.6 Returns of corporations or partnerships. The returns, statements, or...

231-15.7 Returns by fiduciaries. - §231-15.7 Returns by fiduciaries. The returns, statements, or answers required...

231-15.8 Time for performing certain acts postponed by reason of service in combat zone. - §231-15.8 Time for performing certain acts postponed by reason of...

231-16 Copies of returns. - §231-16 Copies of returns. Except as otherwise provided by law,...

231-17 Notices, how given. - §231-17 Notices, how given. Unless otherwise provided, every notice, the...

231-18 Tax and other officials permitted to inspect returns; reciprocal provisions. - §231-18 Tax and other officials permitted to inspect returns; reciprocal...

231-19 REPEALED. - §231-19 REPEALED. L 1989, c 14, §20.

231-19.3 Disclosure of letter rulings, et al. - §231-19.3 Disclosure of letter rulings, et al. Notwithstanding any law...

231-19.5 Public inspection and copying of written opinions. (a) Written opinions shall be open to public inspection and copying as provided in this section, notwithstanding sections 235-116, 236D-15, 237-34, and 237D-13 and any other law restricting... - §231-19.5 Public inspection and copying of written opinions. (a) Written...

231-20 Evidence, tax records as. - §231-20 Evidence, tax records as. In respect of every tax...

231-21 Due date on Saturday, Sunday, or holiday. - §231-21 Due date on Saturday, Sunday, or holiday. When the...

231-21.5 Effect of civil union. - §231-21.5 Effect of civil union. All provisions of the Internal...

231-22 REPEALED. - §231-22 REPEALED. L 1989, c 14, §21.

231-23 Adjustments and refunds. - §231-23 Adjustments and refunds. (a) This subsection shall apply to...

231-24 Jeopardy assessments, etc. - §231-24 Jeopardy assessments, etc. (a) If the department of taxation...

231-25 Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property. - §231-25 Payment, enforcement of by assumpsit action or by levy...

231-25.5 Cost recovery fees for the administration of taxes. (a) The department may charge and add a fee to any amount due in accordance with the department's duties and powers under section 231-3 for: (1) Any cost or expense incurred by the departme... - §231-25.5 Cost recovery fees for the administration of taxes. (a)...

231-26 Extraterritorial enforcement of tax laws. - §231-26 Extraterritorial enforcement of tax laws. (a) The courts of...

231-27 Partial payment of taxes. - §231-27 Partial payment of taxes. Whenever a taxpayer makes a...

231-28 Tax clearance before procuring liquor licenses. - §231-28 Tax clearance before procuring liquor licenses. No liquor licenses...

231-29 Joinder of party defendant when State claims tax liens. - §231-29 Joinder of party defendant when State claims tax liens....

231-30 Unknown or nonresident delinquents; procedure to collect taxes from. - §231-30 Unknown or nonresident delinquents; procedure to collect taxes from....

231-31 Nonresidents engaged in business, etc., service of process on, designation of agent for service of process. - §231-31 Nonresidents engaged in business, etc., service of process on,...

231-32 Records of delinquent taxes, uncollectible delinquent taxes. - §231-32 Records of delinquent taxes, uncollectible delinquent taxes. The department...

231-33 Tax debt due the State; lien. - §231-33 Tax debt due the State; lien. (a) Within the...

231-34 Attempt to evade or defeat tax. - Note Part heading amended by L 1995, c 92, §3....

231-35 Wilful failure to file return, supply information, or secure a license. - §231-35 Wilful failure to file return, supply information, or secure...

231-36 False and fraudulent statements; aiding and abetting. - §231-36 False and fraudulent statements; aiding and abetting. (a) Any...

231-36.4 Wilful failure to collect and pay over tax. - §231-36.4 Wilful failure to collect and pay over tax. Any...

231-36.5 Understatement of taxpayer's liability by tax return preparer. - §231-36.5 Understatement of taxpayer's liability by tax return preparer. (a)...

231-36.6 Substantial understatements or misstatements of amounts; penalty. - §231-36.6 Substantial understatements or misstatements of amounts; penalty. (a) There...

231-36.7 Promoting abusive tax shelters. - §231-36.7 Promoting abusive tax shelters. (a) A person promotes an...

231-36.8 Erroneous claim for refund or credit. - §231-36.8 Erroneous claim for refund or credit. (a) If a...

231-37 Neglect of duty, etc., misdemeanor. - §231-37 Neglect of duty, etc., misdemeanor. Any officer of the...

231-38 REPEALED. - §231-38 REPEALED. L 1995, c 92, §21.

231-39 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments. - §231-39 Additions to taxes for noncompliance or evasion; interest on...

231-40 Interpretation. - §231-40 Interpretation. Sections 231-34, 231-35, 231-36, and 231-36.4 shall be...

231-40.5 Statute of limitations; extension for substantial omissions. - §231-40.5 Statute of limitations; extension for substantial omissions. (a) Notwithstanding...

231-41 Statute of limitation for criminal penalties. - §231-41 Statute of limitation for criminal penalties. Notwithstanding any laws...

231-51 Purpose. - §231-51 Purpose. The purpose of sections 231-52 to 231-59 is...

231-52 Definitions. - §231-52 Definitions. As used in sections 231-51 to 231-59, unless...

231-53 Setoff against refund. - §231-53 Setoff against refund. The State, through the department of...

231-54 Hearings; appeals. - §231-54 Hearings; appeals. At the time a setoff is identified,...

231-55 Finalization of setoff; credit on debt. - §231-55 Finalization of setoff; credit on debt. Upon completion of...

231-56 Charges for setoff; credit to agency. - §231-56 Charges for setoff; credit to agency. The State may...

231-57 Apportionment of joint refunds. - §231-57 Apportionment of joint refunds. In the case of a...

231-57.5 Notification of address and social security number of debtor parent. - §231-57.5 Notification of address and social security number of debtor...

231-58 Rules. - §231-58 Rules. All state agencies may adopt rules pursuant to...

231-59 Procedure additional. - §231-59 Procedure additional. The setoff procedure authorized by sections 231-53...

231-61 Tax liens; co-owners' rights. - §231-61 Tax liens; co-owners' rights. (a) If a cotenancy exists...

231-62 Tax liens; foreclosure; property. - §231-62 Tax liens; foreclosure; property. (a) Upon enforcement or foreclosure...

231-63 Tax liens; foreclosure without suit, notice. - §231-63 Tax liens; foreclosure without suit, notice. All real property...

231-64 Tax liens; registered land. - §231-64 Tax liens; registered land. If the land has been...

231-65 Tax liens; notice, form of. - §231-65 Tax liens; notice, form of. The notice of sale...

231-66 Tax liens; postponement of sale, etc. - §231-66 Tax liens; postponement of sale, etc. If at the...

231-67 Tax liens; tax deed; redemption. - §231-67 Tax liens; tax deed; redemption. The state tax collector...

231-68 Tax liens; costs. - §231-68 Tax liens; costs. The director of taxation by rule...

231-69 Tax deed as evidence. - §231-69 Tax deed as evidence. The tax deed referred to...

231-70 Disposition of surplus moneys. - §231-70 Disposition of surplus moneys. (a) The officer charged with...

231-81 Special enforcement section; created. - §231-81 Special enforcement section; created. [(a)] There is created within...

231-82 Special enforcement section; functions, powers, and duties. - §231-82 Special enforcement section; functions, powers, and duties. The special...

231-83 Investigators and personnel, appointment and power. - §231-83 Investigators and personnel, appointment and power. (a) The director...

231-84 Right to inspection of books, records, and premises; warrants and writs; levy and seizure. - §231-84 Right to inspection of books, records, and premises; warrants...

231-85 Identification of cash economy cases; retention of funds. - §231-85 Identification of cash economy cases; retention of funds. Notwithstanding...

231-86 Violent interference with a tax official. - §231-86 Violent interference with a tax official. Any person who...

231-91 Citations for violations; deposits. - §231-91 Citations for violations; deposits. (a) The special enforcement section...

231-92 Cash-based businesses; injunction. - §231-92 Cash-based businesses; injunction. The special enforcement section, with the...

231-93 Cash-based business; defined. - §231-93 Cash-based business; defined. For purposes of sections 231-91 to...

231-94 Failure to produce license upon demand. - §231-94 Failure to produce license upon demand. Every person required...

231-95 Failure to keep adequate books and records. - §231-95 Failure to keep adequate books and records. It shall...

231-96 Failure to record transaction. - §231-96 Failure to record transaction. (a) It shall be unlawful...

231-97 REPEALED. - §231-97 REPEALED. L 2011, c 102, §2.

231-98 Tax avoidance price fixing. - §231-98 Tax avoidance price fixing. It shall be unlawful for...

231-99 Possession of currency for tax avoidance purposes. - §231-99 Possession of currency for tax avoidance purposes. It shall...

231-100 Interference with a tax official. - §231-100 Interference with a tax official. It is unlawful for...

232. Tax Appeals

232-1 Appeals by persons under contractual obligations. - §232-1 Appeals by persons under contractual obligations. Whenever any person...

232-2 Assessment in accordance with return no cause of grievance. - §232-2 Assessment in accordance with return no cause of grievance....

232-3 Grounds of appeal, real property taxes. - §232-3 Grounds of appeal, real property taxes. In the case...

232-4 Second appeal. - §232-4 Second appeal. In every case in which a taxpayer...

232-5 Small claims. - §232-5 Small claims. (a) The tax appeal court shall establish...

232-6 Taxation board of review; appointment, removal, compensation. - §232-6 Taxation board of review; appointment, removal, compensation. (a) There...

232-7 Taxation board of review; duties, powers, procedure before. - §232-7 Taxation board of review; duties, powers, procedure before. (a)...

232-8 Judges; assignment of cases. - §232-8 Judges; assignment of cases. The administrative judge of the...

232-9 Clerk; reporter; custody of records. - §232-9 Clerk; reporter; custody of records. The clerk of the...

232-10 Sessions held where, when. - §232-10 Sessions held where, when. The tax appeal court shall...

232-11 Court of record; general duties, powers, seal. - §232-11 Court of record; general duties, powers, seal. The tax...

232-12 Powers when hearing appeals. - §232-12 Powers when hearing appeals. The tax appeal court when...

232-13 Hearing de novo; bill of particulars. - §232-13 Hearing de novo; bill of particulars. The hearing before...

232-14 Rules and forms. - §232-14 Rules and forms. (a) The supreme court shall have...

232-14.5 Appeals relating to claims for refund. (a) The denial in whole or in part by the department of taxation of a tax refund claim may be appealed by the filing of a written notice of appeal to the taxation board of review or the tax appeal court... - Revision Note Part heading added pursuant to §23G-15. §232-14.5 Appeals...

232-15 Appeal to taxation board of review. - §232-15 Appeal to taxation board of review. (a) The notice...

232-16 Appeal to tax appeal court. - §232-16 Appeal to tax appeal court. (a) A taxpayer or...

232-17 Appeals from taxation board of review to tax appeal court. - §232-17 Appeals from taxation board of review to tax appeal...

232-18 Certificate of appeal to tax appeal court. - §232-18 Certificate of appeal to tax appeal court. (a) Upon...

232-19 Appeals; procedure. - §232-19 Appeals; procedure. Any taxpayer or county aggrieved or the...

232-20 Certificate of appeal. - §232-20 Certificate of appeal. Upon the perfection of an appeal,...

232-21 Appellate court may admit additional evidence. - §232-21 Appellate court may admit additional evidence. Upon appeal, the...

232-22 Filing fee. - §232-22 Filing fee. (a) No filing fee shall be charged...

232-23 Taxation. - §232-23 Taxation. In the event of a final determination of...

232-24 Taxes paid pending appeal. - §232-24 Taxes paid pending appeal. (a) The tax paid upon...

232-25 Amendment of assessment list to conform to decision. - §232-25 Amendment of assessment list to conform to decision. The...

232E. Tax Review Commission

232E-1 Establishment of the commission. - §232E-1 Establishment of the commission. There shall be a tax...

232E-2 Term. - §232E-2 Term. A commission shall be appointed on or before...

232E-3 Duties. - §232E-3 Duties. The commission shall conduct a systematic review of...

233. Tax Classification of Certain Business Relationships

233-1 Certain relationship deemed as that of employer-employee. - §233-1 Certain relationship deemed as that of employer-employee. Whenever a...

233-2 Same: application of taxes. - §233-2 Same: application of taxes. In the event of the...

233-3 Selling personal property, defined. - §233-3 Selling personal property, defined. As used in this chapter...

234. Tax Relief for Natural Disaster Losses--Repealed - REPEALED. L 1994, c 16, §3.

235. Income Tax Law

235-1 Definitions. - §235-1 Definitions. "Biotechnology" means fundamental knowledge regarding the function of...

235-2, 235-2.1, and 235-2.2 REPEALED. - § §235-2, 235-2.1, and 235-2.2 REPEALED. L 2016, c 53,...

235-2.3 Conformance to the federal Internal Revenue Code; general application. - §235-2.3 Conformance to the federal Internal Revenue Code; general application....

235-2.35 Operation of certain Internal Revenue Code provisions not operative under section 235-2.3. - §235-2.35 Operation of certain Internal Revenue Code provisions not operative...

235-2.4 Operation of certain Internal Revenue Code provisions; sections 63 to 530. - §235-2.4 Operation of certain Internal Revenue Code provisions; sections 63...

235-2.45 Operation of certain Internal Revenue Code provisions; sections 641 to 7518. - §235-2.45 Operation of certain Internal Revenue Code provisions; sections 641...

235-2.5 Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter. - §235-2.5 Administration, adoption, and interrelationship of Internal Revenue Code and...

235-3 Legislative intent, how Internal Revenue Code shall apply, in general. - §235-3 Legislative intent, how Internal Revenue Code shall apply, in...

235-4 Income taxes by the State; residents, nonresidents, corporations, estates, and trusts. - §235-4 Income taxes by the State; residents, nonresidents, corporations, estates,...

235-4.2 Persons lacking physical presence in the State; nexus presumptions. - §235-4.2 Persons lacking physical presence in the State; nexus presumptions....

235-4.3 REPEALED. - §235-4.3 REPEALED. L 1999, c 253, §5.

235-4.5 Taxation of trusts, beneficiaries; credit. - §235-4.5 Taxation of trusts, beneficiaries; credit. (a) There shall be...

235-5 Allocation of income of persons not taxable upon entire income. - §235-5 Allocation of income of persons not taxable upon entire...

235-5.5 Individual housing accounts. - §235-5.5 Individual housing accounts. (a) There shall be allowed as...

235-5.6 REPEALED. - §235-5.6 REPEALED. L 2021, c 117, §31.

235-6 Foreign manufacturing corporation; warehousing of products. - §235-6 Foreign manufacturing corporation; warehousing of products. (a) For the...

235-7 Other provisions as to gross income, adjusted gross income, and taxable income. - §235-7 Other provisions as to gross income, adjusted gross income,...

235-7.3 Royalties derived from patents, copyrights, or trade secrets excluded from gross income. - §235-7.3 Royalties derived from patents, copyrights, or trade secrets excluded...

235-7.5 Certain unearned income of minor children taxed as if parent's income. - §235-7.5 Certain unearned income of minor children taxed as if...

235-8 REPEALED. - §235-8 REPEALED. L 1987, c 239, §1(9).

235-9 Exemptions; generally. - §235-9 Exemptions; generally. Except as provided in sections 235-61 to...

235-9.5 Stock options from qualified high technology businesses excluded from taxation. - §235-9.5 Stock options from qualified high technology businesses excluded from...

235-10 REPEALED. - §235-10 REPEALED. L 1978, c 173, §2(8).

235-11 REPEALED. - §235-11 REPEALED. L 1988, c 107, §1.

235-12 REPEALED. - §235-12 REPEALED. L 2018, c 18, §50.

235-12.2 REPEALED. - §235-12.2 REPEALED. L 1988, c 64, §2.

235-12.5 Renewable energy technologies; income tax credit. - §235-12.5 Renewable energy technologies; income tax credit. (a) Each individual...

235-13 Sales of residential land to lessees; involuntary conversion. - §235-13 Sales of residential land to lessees; involuntary conversion. (a)...

235-15 Tax credits to promote the purchase of child passenger restraint systems. - §235-15 Tax credits to promote the purchase of child passenger...

235-16 REPEALED. - §235-16 REPEALED. L 2003, c 135, §9.

235-16.5 REPEALED. - §235-16.5 REPEALED. L 2015, c 120, §4.

235-17 Motion picture, digital media, and film production income tax credit. - §235-17 Motion picture, digital media, and film production income tax...

235-17.5 REPEALED. - §235-17.5 REPEALED. L 2019, c 260, §3.

235-18 Deposit beverage container deposit exemption. - §235-18 Deposit beverage container deposit exemption. This chapter shall not...

235-19 Exceptional trees; tax deduction. - §235-19 Exceptional trees; tax deduction. (a) Subject to subsection (b),...

235-20 Comfort letters; authority to assess fees; established. - §235-20 Comfort letters; authority to assess fees; established. The department...

235-20.5 Tax administration special fund; established. - §235-20.5 Tax administration special fund; established. (a) There is established...

235-21 Definitions. - §235-21 Definitions. As used in this part, unless the context...

235-22 Taxpayers affected. - §235-22 Taxpayers affected. Any taxpayer having income from business activity...

235-23 Taxable in another state. - §235-23 Taxable in another state. For purposes of allocation and...

235-24 Specified nonbusiness income. - §235-24 Specified nonbusiness income. Rents and royalties from real or...

235-25 Rents; royalties. - §235-25 Rents; royalties. (a) Net rents and royalties from real...

235-26 Allocation of capital gains and losses. - §235-26 Allocation of capital gains and losses. (a) Capital gains...

235-27 Allocation of interest and dividends. - §235-27 Allocation of interest and dividends. Interest and dividends are...

235-28 Allocation of patent and copyright royalties. - §235-28 Allocation of patent and copyright royalties. (a) Patent and...

235-29 Apportionment of business income; percentage. - §235-29 Apportionment of business income; percentage. All business income shall...

235-30 Apportionment; property factor. - §235-30 Apportionment; property factor. The property factor is a fraction,...

235-31 Apportionment; property factor; owned and used property. - §235-31 Apportionment; property factor; owned and used property. Property owned...

235-32 Apportionment; property factor; average value. - §235-32 Apportionment; property factor; average value. The average value of...

235-33 Apportionment; payroll factor. - §235-33 Apportionment; payroll factor. The payroll factor is a fraction,...

235-34 Compensation; where paid. - §235-34 Compensation; where paid. Compensation is paid in this State...

235-35 Apportionment; sales factor. - §235-35 Apportionment; sales factor. The sales factor is a fraction,...

235-36 Apportionment; sales factor; tangible personalty. - §235-36 Apportionment; sales factor; tangible personalty. Sales of tangible personal...

235-37 Apportionment; sales factor; nontangible personalty. - §235-37 Apportionment; sales factor; nontangible personalty. Sales, other than sales...

235-38 Equitable adjustment of formula. - §235-38 Equitable adjustment of formula. If the allocation and apportionment...

235-38.5 Application. - §235-38.5 Application. It is the intent of the legislature that...

235-39 Citation of part. - §235-39 Citation of part. This part may be cited as...

235-51 Tax imposed on individuals; rates. - §235-51 Tax imposed on individuals; rates. (a) There is hereby...

235-52 Tax in case of joint return or return of surviving spouse. - §235-52 Tax in case of joint return or return of...

235-53 Tax tables for individuals. - §235-53 Tax tables for individuals. (a) Imposition of tax table...

235-54 Exemptions. - §235-54 Exemptions. (a) In computing the taxable income of any...

235-55 Tax credits for resident taxpayers. - §235-55 Tax credits for resident taxpayers. (a) Whenever an individual...

235-55.5 REPEALED. - §235-55.5 REPEALED. L 1990, c 187, §2.

235-55.6 Expenses for household and dependent care services necessary for gainful employment. - §235-55.6 Expenses for household and dependent care services necessary for...

235-55.7 Income tax credit for low-income household renters. - §235-55.7 Income tax credit for low-income household renters. (a) As...

235-55.8 REPEALED. - §235-55.8 REPEALED. L 1998, c 157, §3.

235-55.9 REPEALED. - §235-55.9 REPEALED. L 2000, c 18, §7.

235-55.75 Earned income tax credit. - §235-55.75 Earned income tax credit. (a) Each qualifying individual taxpayer...

235-55.85 Refundable food/excise tax credit. - §235-55.85 Refundable food/excise tax credit. (a) Each individual taxpayer, who...

235-55.91 Credit for employment of vocational rehabilitation referrals. (a) There shall be allowed to each taxpayer subject to the tax imposed by this chapter, a credit for employment of vocational rehabilitation referrals which shall be deductible f... - §235-55.91 Credit for employment of vocational rehabilitation referrals. (a) There...

235-56, 235-56.5, and 235-57 REPEALED. - § §235-56, 235-56.5, and 235-57 REPEALED. L 1974, c 221,...

235-58, 235-58.1, and 235-58.2 REPEALED. - § §235-58, 235-58.1, and 235-58.2 REPEALED. L 1978, c 173,...

235-59 Decedents. - §235-59 Decedents. In respect of a decedent, the determination of...

235-60 REPEALED. - §235-60 REPEALED. L 1978, c 173, §2(12).

235-61 Withholding of tax on wages. - §235-61 Withholding of tax on wages. (a) As used in...

235-62 Return and payment of withheld taxes. - §235-62 Return and payment of withheld taxes. (a) Every employer...

235-63 Statements to employees - §235-63 Statements to employees. (a) Every employer required to deduct...

235-64 Taxes withheld by employer held in trust; employer's liability. - §235-64 Taxes withheld by employer held in trust; employer's liability....

235-64.2 Withholdings by partnerships, estates, and trusts. - [ §235-64.2] Withholdings by partnerships, estates, and trusts. Partnerships, estates,...

235-65 REPEALED. - §235-65 REPEALED. L 1995, c 92, §22.

235-66 Further withholdings at source; crediting of withheld taxes. - §235-66 Further withholdings at source; crediting of withheld taxes. (a)...

235-67 Indemnity of withholder. - §235-67 Indemnity of withholder. Every person required to withhold a...

235-68 Withholding of tax on the disposition of real property by nonresident persons. - §235-68 Withholding of tax on the disposition of real property...

235-69 Voluntary deduction and withholding of state income tax from unemployment compensation. - §235-69 Voluntary deduction and withholding of state income tax from...

235-71 Tax on corporations; rates; credit of shareholder of regulated investment company. - §235-71 Tax on corporations; rates; credit of shareholder of regulated...

235-71.5 Alternative tax for corporations. - §235-71.5 Alternative tax for corporations. Section 1201 (with respect to...

235-72 Corporations carrying on business in partnership. - §235-72 Corporations carrying on business in partnership. Corporations carrying on...

235-81 to 235-89 REPEALED. - § §235-81 to 235-89 REPEALED. L 1978, c 173, §2(15).

235-91 REPEALED. - §235-91 REPEALED. L 1978, c 173, §2(16).

235-91.5 Income tax credits; ordering of credit claims. - §235-91.5 Income tax credits; ordering of credit claims. Notwithstanding any...

235-92 Returns, who shall make. - §235-92 Returns, who shall make. For each taxable year, returns...

235-93 Joint returns. - §235-93 Joint returns. (a) A husband and wife, having that...

235-93.4 Effect of civil union. - §235-93.4 Effect of civil union. All provisions of the Internal...

235-93.5 REPEALED. - §235-93.5 REPEALED. L 1999, c 198, §3.

235-94 Returns by agent, guardian, etc.; liability of fiduciaries. - §235-94 Returns by agent, guardian, etc.; liability of fiduciaries. (a)...

235-94.5 REPEALED. - §235-94.5 REPEALED. L 1990, c 16, §4.

235-95 Partnership returns. - §235-95 Partnership returns. Every partnership shall make a return for...

235-96 Returns by persons making payments. - §235-96 Returns by persons making payments. By duly promulgated regulations...

235-96.5 Returns relating to unemployment. - §235-96.5 Returns relating to unemployment. (a) The state department of...

235-97 Estimates; tax payments; returns. - §235-97 Estimates; tax payments; returns. (a)(1) Individuals, corporations (including S...

235-98 Returns; form, verification and authentication, time of filing. - §235-98 Returns; form, verification and authentication, time of filing. Returns...

235-99 Returns; place for filing. - §235-99 Returns; place for filing. Returns shall be filed in...

235-100 Persons in military service. - §235-100 Persons in military service. The collection from any person...

235-100.5 Abatement of income taxes of members of armed forces on death. - §235-100.5 Abatement of income taxes of members of armed forces...

235-101 Federal returns and assessments, when copies are required. - §235-101 Federal returns and assessments, when copies are required. (a)...

235-102 Records and special returns. - §235-102 Records and special returns. (a) Records. Every person liable...

235-102.5 Income check-off authorized. - §235-102.5 Income check-off authorized. (a) Any individual whose state income...

235-102.6 Refund splitting. - §235-102.6 Refund splitting. (a) Any individual taxpayer required to make...

235-103 REPEALED. - §235-103 REPEALED. L 2019, c 17, §2. Note The repeal...

235-104 Penalties. - §235-104 Penalties. Penalties and interest shall be added to and...

235-105 Failure to keep records, render returns, or make reports by responsible persons. - §235-105 Failure to keep records, render returns, or make reports...

235-106 REPEALED. - §235-106 REPEALED. L 1995, c 92, §23.

235-107 Procedure upon failure to file return. - §235-107 Procedure upon failure to file return. If any taxpayer...

235-108 Audit of return; procedure; additional taxes. - §235-108 Audit of return; procedure; additional taxes. (a) Audit. The...

235-109 Jeopardy assessments, security for payment, etc. - §235-109 Jeopardy assessments, security for payment, etc. Section 231-24 shall...

235-109.5 REPEALED. - §235-109.5 REPEALED. L 2017, c 3, §5.

235-110 Credits and refunds. - §235-110 Credits and refunds. (a) If the taxpayer has paid...

235-110.2 Credit for school repair and maintenance. - §235-110.2 Credit for school repair and maintenance. (a) There shall...

235-110.25 Healthcare preceptor tax credit. - §235-110.25 Healthcare preceptor tax credit. (a) There shall be allowed...

235-110.3 REPEALED. - §235-110.3 REPEALED. L 2016, c 202, §3.

235-110.31 REPEALED. - §235-110.31 REPEALED. L 2016, c 202, §6.

235-110.4 and 235-110.45 REPEALED. - § §235-110.4 and 235-110.45 REPEALED. L 2007, c 9, §...

235-110.46 REPEALED. - §235-110.46 REPEALED. L 2017, c 3, §6.

235-110.5 REPEALED. - §235-110.5 REPEALED. L 1987, c 40, §2.

235-110.51 Technology infrastructure renovation tax credit. - §235-110.51 Technology infrastructure renovation tax credit. (a) There shall be...

235-110.6 Fuel tax credit for commercial fishers. - §235-110.6 Fuel tax credit for commercial fishers. (a) Each principal...

235-110.65 Ship repair industry tax credit. - §235-110.65 Ship repair industry tax credit. (a) There shall be...

235-110.7 Capital goods excise tax credit. - §235-110.7 Capital goods excise tax credit. (a) There shall be...

235-110.8 Low-income housing tax credit. - §235-110.8 Low-income housing tax credit. [Repeal and reenactment on December...

235-110.9 High technology business investment tax credit. - §235-110.9 High technology business investment tax credit. (a) There shall...

235-110.91 Tax credit for research activities. - §235-110.91 Tax credit for research activities. [Section repealed December 31,...

235-110.92 REPEALED. - §235-110.92 REPEALED. L 2007, c 9, §25.

235-110.93 Important agricultural land qualified agricultural cost tax credit. - §235-110.93 Important agricultural land qualified agricultural cost tax credit. (a)...

235-110.94 REPEALED. - §235-110.94 REPEALED. L 2016, c 258, §5.

235-110.97 Historic preservation income tax credit. - §235-110.97 Historic preservation income tax credit. [Section repealed December 31,...

235-111 Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks. - §235-111 Limitation period for assessment, levy, collection, or credit; net...

235-111.5 REPEALED. - §235-111.5 REPEALED. L 2021, c 117, §32.

235-112 Time for assessment of deficiency attributable to gain upon conversion. - §235-112 Time for assessment of deficiency attributable to gain upon...

235-113 Time for assessment of deficiency attributable to gain upon sale of a residence. - §235-113 Time for assessment of deficiency attributable to gain upon...

235-114 Appeals. - §235-114 Appeals. (a) Any person aggrieved by any assessment of...

235-115 Assessments, etc., prima facie proof. - §235-115 Assessments, etc., prima facie proof. The effect of the...

235-116 Disclosure of returns unlawful; penalty. - §235-116 Disclosure of returns unlawful; penalty. All tax returns and...

235-117 Reciprocal supplying of tax information. - §235-117 Reciprocal supplying of tax information. Notwithstanding section 235-116, the...

235-118 Rules and regulations. - §235-118 Rules and regulations. Except as otherwise provided in this...

235-119 Taxes, state realizations. - §235-119 Taxes, state realizations. All income taxes shall be for...

235-121 Title; definitions; federal conformity; construction. - §235-121 Title; definitions; federal conformity; construction. (a) The title of...

235-122 Taxation of an S corporation and its shareholders. - §235-122 Taxation of an S corporation and its shareholders. (a)...

235-123 Modification and characterization of income. - §235-123 Modification and characterization of income. (a) The pro rata...

235-124 Basis and adjustments. - §235-124 Basis and adjustments. (a) The initial basis of a...

235-125 Carryforwards and carrybacks; loss limitation. - §235-125 Carryforwards and carrybacks; loss limitation. (a) Carryforwards and carrybacks...

235-125.5 Transition rule. - §235-125.5 Transition rule. (a) A corporation for which an S...

235-126 Part-year residence. - §235-126 Part-year residence. For purposes of this part if a...

235-127 Distributions. - §235-127 Distributions. (a) Subject to subsection (c), a distribution made...

235-128 Returns; shareholder agreements; mandatory payments. - §235-128 Returns; shareholder agreements; mandatory payments. (a) An S corporation...

235-129 Tax credits. - §235-129 Tax credits. (a) For purposes of section 235-55, each...

235-130 LIFO recapture. - §235-130 LIFO recapture. If an S corporation is subject to...

235D. Qualified Improvement Tax Credit--Repealed - REPEALED. L 2009, c 11, §24.

236. Inheritance and Estate Taxes Law--Repealed - REPEALED. L 1983, c 217, §10.

236A. Revised Uniform Estate Tax Apportionment Act--Repealed - REPEALED. L 1996, c 288, §7.

236D. Estate and Transfer Tax

236D-1 Short title. - §236D-1 Short title. This chapter may be cited as the...

236D-2 Definitions. - §236D-2 Definitions. As used in this chapter: "Decedent" means a...

236D-2.3 Effect of civil union. - §236D-2.3 Effect of civil union. All provisions of the Internal...

236D-2.5 Taxation under chapter 236D; applicable exclusion amount. - §236D-2.5 Taxation under chapter 236D; applicable exclusion amount. Notwithstanding any...

236D-3 Residents; tax imposed; credit for tax paid other state. - §236D-3 Residents; tax imposed; credit for tax paid other state....

236D-3.5 Generation-skipping transfers; tax imposed; credit for tax paid other state. - §236D-3.5 Generation-skipping transfers; tax imposed; credit for tax paid other...

236D-4 Nonresidents; tax imposed; exemption. - §236D-4 Nonresidents; tax imposed; exemption. (a) A tax in an...

236D-4.5 Nonresidents not citizens; tax imposed; exemption. - §236D-4.5 Nonresidents not citizens; tax imposed; exemption. (a) A tax...

236D-5 Tax reports; date to be filed; extensions. - §236D-5 Tax reports; date to be filed; extensions. (a) The...

236D-6 Date payment due; date deemed received. - §236D-6 Date payment due; date deemed received. (a) The taxes...

236D-7 Interest on amount due; extension of time to file federal return. - §236D-7 Interest on amount due; extension of time to file...

236D-8 Department to issue release; final settlement of account. - §236D-8 Department to issue release; final settlement of account. (a)...

236D-9 Amended returns; final determination. - §236D-9 Amended returns; final determination. (a) If an amended federal...

236D-10 Administration; rules. - §236D-10 Administration; rules. The department shall adopt such rules under...

236D-11 Sale of property to pay tax; creation of lien. - §236D-11 Sale of property to pay tax; creation of lien....

236D-12 Liability for failure to pay tax before distribution or delivery. - §236D-12 Liability for failure to pay tax before distribution or...

236D-13 Refund for overpayment. - §236D-13 Refund for overpayment. Whenever the tax due under this...

236D-14 REPEALED. - §236D-14 REPEALED. L 1995, c 92, §24.

236D-15 Administration by department; action for collection of tax; appeal. - §236D-15 Administration by department; action for collection of tax; appeal....

236D-16 Expenses of court proceeding. - §236D-16 Expenses of court proceeding. Whenever a circuit court certifies...

236D-17 Who liable, amount. - §236D-17 Who liable, amount. Every person who fails or refuses...

236D-18 Disposition of revenues. - §236D-18 Disposition of revenues. All moneys collected under this chapter...

236E. Estate and Generation-Skipping Transfer Tax

236E-1 Short title. - §236E-1 Short title. This chapter shall be known and may...

236E-2 Definitions. - §236E-2 Definitions. As used in this chapter: "Applicable generation-skipping transfer...

236E-3 Conformance to the Internal Revenue Code; general application. - §236E-3 Conformance to the Internal Revenue Code; general application. For...

236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter. - §236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and...

236E-5 Legislative intent; application of Internal Revenue Code. - §236E-5 Legislative intent; application of Internal Revenue Code. (a) It...

236E-6 Applicable exclusion amounts. - §236E-6 Applicable exclusion amounts. (a) An exclusion from a Hawaii...

236E-7 Hawaii taxable estate. - §236E-7 Hawaii taxable estate. For the purposes of this chapter,...

236E-8 Tax imposed; credit for tax paid other state. - §236E-8 Tax imposed; credit for tax paid other state. (a)...

236E-9 Returns; time to file return and pay tax. - §236E-9 Returns; time to file return and pay tax. (a)...

236E-10 Interest on amount due; penalties. - §236E-10 Interest on amount due; penalties. (a) Any tax due...

236E-11 Extension of time to file return. - §236E-11 Extension of time to file return. If a federal...

236E-12 Department to issue release; final settlement of account. - §236E-12 Department to issue release; final settlement of account. (a)...

236E-13 Amended returns; final determination. - §236E-13 Amended returns; final determination. If the amount of the...

236E-14 Administration; rules. - §236E-14 Administration; rules. The department may adopt rules under chapter...

236E-15 Sale of property to pay tax; creation of lien. - §236E-15 Sale of property to pay tax; creation of lien....

236E-16 Liability for failure to pay tax before distribution or delivery. - §236E-16 Liability for failure to pay tax before distribution or...

236E-17 Generation-skipping transfers; tax imposed. - §236E-17 Generation-skipping transfers; tax imposed. (a) A Hawaii generation-skipping transfer...

236E-18 Administration by department; action for collection of tax; appeal. - §236E-18 Administration by department; action for collection of tax; appeal....

236E-18.5 Audit of return; procedure upon failure to file return; additional taxes; limitation period. - §236E-18.5 Audit of return; procedure upon failure to file return;...

236E-19 Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code. - §236E-19 Parent as natural guardian for purposes of sections 2032A...

236E-20 Reimbursement. - §236E-20 Reimbursement. If a person who pays the Hawaii transfer...

236E-21 Statute of limitations; claims for refund. - §236E-21 Statute of limitations; claims for refund. (a) If the...

236E-22 Expenses of court proceeding. - §236E-22 Expenses of court proceeding. Whenever a circuit court certifies...

236E-23 Who liable; amount. - §236E-23 Who liable; amount. In addition to the amount of...

236E-24 Agreements with other states for payment of tax imposed by this chapter. - §236E-24 Agreements with other states for payment of tax imposed...

236E-25 Disclosure of federal return information. - §236E-25 Disclosure of federal return information. When receipt of estate...

236E-26 Disposition of revenues. - §236E-26 Disposition of revenues. All moneys collected under this chapter...

237. General Excise Tax Law

237-1 Definitions. - §237-1 Definitions. When used in this chapter, unless otherwise required...

237-2 "Business", "engaging" in business, defined. - §237-2 "Business", "engaging" in business, defined. As used in this...

237-2.5 Engaging in business in the State. - §237-2.5 Engaging in business in the State. A person is...

237-3 "Gross income", "gross proceeds of sale", defined. - §237-3 "Gross income", "gross proceeds of sale", defined. (a) "Gross...

237-4 "Wholesaler", "jobber", defined. - §237-4 "Wholesaler", "jobber", defined. (a) "Wholesaler" or "jobber" applies only...

237-4.5 Marketplace facilitators. - §237-4.5 Marketplace facilitators. (a) A marketplace facilitator shall be deemed...

237-5 "Producer" defined. - §237-5 "Producer" defined. "Producer" means any person engaged in the...

237-6 "Contractor", "contracting", "federal cost-plus contractor", defined. - §237-6 "Contractor", "contracting", "federal cost-plus contractor", defined. "Contracting" means the...

237-7 "Service business or calling", defined. - §237-7 "Service business or calling", defined. "Service business or calling"...

237-8 Administration and enforcement by department. - §237-8 Administration and enforcement by department. The administration of this...

237-8.5 REPEALED. - §237-8.5 REPEALED. L 2003, c 135, §10.

237-8.6 County surcharge on state tax; administration. [Section repealed December 31, 2030. L Sp 2017, c 1, §6.] (a) The county surcharge on state tax, upon the adoption of county ordinances and in accordance with the requirements of section 46-16.8,... - §237-8.6 County surcharge on state tax; administration. [Section repealed December...

237-9 Licenses; penalty. - §237-9 Licenses; penalty. (a) Except as provided in this section,...

237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim. - §237-9.3 General excise tax benefits; denial of tax benefits for...

237-9.5 No separate licensing, filing, or liability for certain revocable trusts. - §237-9.5 No separate licensing, filing, or liability for certain revocable...

237-10 REPEALED. - §237-10 REPEALED. L 1989, c 6, §6.

237-10.5 Reporting requirement for contractors on federal construction projects. - §237-10.5 Reporting requirement for contractors on federal construction projects. All...

237-11 Tax year. - §237-11 Tax year. The assessment of taxes herein made and...

237-12 Tax cumulative; extent of license. - §237-12 Tax cumulative; extent of license. (a) The tax imposed...

237-13 Imposition of tax. - §237-13 Imposition of tax. There is hereby levied and shall...

237-13.3 REPEALED. - §237-13.3 REPEALED. L 2015, c 22, §8.

237-13.5 Assessment on generated electricity. - §237-13.5 Assessment on generated electricity. Any other provision of the...

237-13.8 Sales of telecommunications services through prepaid telephone calling service. - §237-13.8 Sales of telecommunications services through prepaid telephone calling service....

237-14 Segregation of gross income, etc., on records and in returns. - §237-14 Segregation of gross income, etc., on records and in...

237-14.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. - §237-14.5 Segregation of gross income, etc., on records and in...

237-15 Technicians. - §237-15 Technicians. When technicians supply dentists or physicians with dentures,...

237-16 REPEALED. - §237-16 REPEALED. L 2003, c 135, §11.

237-16.5 Tax on written real property leases; deduction allowed. - §237-16.5 Tax on written real property leases; deduction allowed. (a)...

237-16.8 Exemption of certain convention, conference, and trade show fees. - §237-16.8 Exemption of certain convention, conference, and trade show fees....

237-17 Persons with impaired sight, hearing, or who are totally disabled. - §237-17 Persons with impaired sight, hearing, or who are totally...

237-18 Further provisions as to application of tax. - §237-18 Further provisions as to application of tax. (a) Where...

237-19 REPEALED. - §237-19 REPEALED. L 2002, c 153, §5. Cross References For...

237-20 Principles applicable in certain situations. - §237-20 Principles applicable in certain situations. A person or company...

237-21 Apportionment. - §237-21 Apportionment. If any person, other than persons liable to...

237-22 Conformity to Constitution, etc. - §237-22 Conformity to Constitution, etc. (a) In computing the amounts...

237-23 Exemptions, persons exempt, applications for exemption. - §237-23 Exemptions, persons exempt, applications for exemption. (a) This chapter...

237-23.5 Related entities; common paymaster; certain exempt transactions. (a) This chapter shall not apply to amounts received, charged, or attributable to services furnished by one related entity to another related entity or to imputed or stated int... - §237-23.5 Related entities; common paymaster; certain exempt transactions. (a) This...

237-24 Amounts not taxable. - §237-24 Amounts not taxable. This chapter shall not apply to...

237-24.3 Additional amounts not taxable. - §237-24.3 Additional amounts not taxable. In addition to the amounts...

237-24.5 Additional exemptions. - §237-24.5 Additional exemptions. (a) In addition to the amounts exempt...

237-24.7 Additional amounts not taxable. - §237-24.7 Additional amounts not taxable. In addition to the amounts...

237-24.75 Additional exemptions. - §237-24.75 Additional exemptions. In addition to the amounts exempt under...

237-24.8 Amounts not taxable for financial institutions. - §237-24.8 Amounts not taxable for financial institutions. (a) In addition...

237-24.9 Aircraft service and maintenance facility. - §237-24.9 Aircraft service and maintenance facility. (a) This chapter shall...

237-25 Exemptions of sales and gross proceeds of sales to federal government, and credit unions. - §237-25 Exemptions of sales and gross proceeds of sales to...

237-26 Exemption of certain scientific contracts with the United States. - §237-26 Exemption of certain scientific contracts with the United States....

237-27 Exemption of certain petroleum refiners. - §237-27 Exemption of certain petroleum refiners. (a) As used in...

237-27.1 REPEALED. - §237-27.1 REPEALED. L 2009, c 11, §25.

237-27.5 Air pollution control facility. - §237-27.5 Air pollution control facility. (a) As used in this...

237-27.6 Solid waste processing, disposal, and electric generating facility; certain amounts exempt. - §237-27.6 Solid waste processing, disposal, and electric generating facility; certain...

237-28 REPEALED. - §237-28 REPEALED. L 1987, c 39, §8.

237-28.1 Exemption of certain shipbuilding and ship repair business. - §237-28.1 Exemption of certain shipbuilding and ship repair business. There...

237-28.2 REPEALED. - §237-28.2 REPEALED. L 2003, c 135, §12.

237-29 Exemptions for certified or approved housing projects. - §237-29 Exemptions for certified or approved housing projects. (a) All...

237-29.5 Exemption for sales of tangible personal property shipped out of the State. - §237-29.5 Exemption for sales of tangible personal property shipped out...

237-29.53 Exemption for contracting or services exported out of State. - §237-29.53 Exemption for contracting or services exported out of State....

237-29.55 Exemption for sale of tangible personal property for resale at wholesale. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds or gross income arising from the sale... - §237-29.55 Exemption for sale of tangible personal property for resale...

237-29.57 Exemption for intangible property used outside the State. - §237-29.57 Exemption for intangible property used outside the State. (a)...

237-29.6 REPEALED. - §237-29.6 REPEALED. L 1999, c 70, §9.

237-29.65 REPEALED. - §237-29.65 REPEALED. L 2007, c 9, §26.

237-29.7 Exemption of insurance companies. - §237-29.7 Exemption of insurance companies. This chapter shall not apply...

237-29.75 REPEALED. - §237-29.75 REPEALED. L 2007, c 9, §27.

237-29.8 Call centers; exemption; engaging in business; definitions. - §237-29.8 Call centers; exemption; engaging in business; definitions. (a) This...

237-30 Monthly, quarterly, or semiannual return, computation of tax, payment. - §237-30 Monthly, quarterly, or semiannual return, computation of tax, payment....

237-30.5 Collection of rental by third party; filing with department; statement required. "HAWAII GENERAL EXCISE TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING REAL PROPERTY IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF T... - §237-30.5 Collection of rental by third party; filing with department;...

237-31 Remittances. - §237-31 Remittances. [Repeal and reenactment on June 30, 2023. L...

237-32 Penalties. - §237-32 Penalties. Penalties and interest shall be added to and...

237-33 Annual return, payment of tax. - §237-33 Annual return, payment of tax. On or before the...

237-33.5 Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department. (a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adju... - §237-33.5 Federal assessments; adjustments of gross income or gross proceeds...

237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns. - §237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction...

237-35 Consolidated reports; interrelated business. - §237-35 Consolidated reports; interrelated business. When any taxpayer is engaged...

237-36 Erroneous returns, disallowance of exemption, payment. - §237-36 Erroneous returns, disallowance of exemption, payment. If any return...

237-37 Refunds and credits. - §237-37 Refunds and credits. If the amount already paid exceeds...

237-38 Failure to make return. - §237-38 Failure to make return. If any person fails, neglects,...

237-39 Audits; procedure, penalties. - §237-39 Audits; procedure, penalties. (a) For the purpose of verification...

237-40 Limitation period. - §237-40 Limitation period. (a) General rule. The amount of excise...

237-41 Records to be kept; examination. - §237-41 Records to be kept; examination. Every taxpayer shall keep...

237-41.5 Certain amounts held in trust; liability of key individuals. - §237-41.5 Certain amounts held in trust; liability of key individuals....

237-42 Appeals. - §237-42 Appeals. Any person aggrieved by any assessment of the...

237-43 Bulk sales; transfers; penalties. - §237-43 Bulk sales; transfers; penalties. (a) In any case of...

237-44 Entertainment business. - §237-44 Entertainment business. (a) As used in this section: "Admission"...

237-45 REPEALED. - §237-45 REPEALED. L 1997, c 352, §22.

237-46 Collection by suit; injunction. - §237-46 Collection by suit; injunction. The department of taxation may...

237-47 District judges; concurrent civil jurisdiction in tax collections. - §237-47 District judges; concurrent civil jurisdiction in tax collections. Except...

237-48 REPEALED. - §237-48 REPEALED. L 1995, c 92, §25.

237-49 Unfair competition; penalty. - §237-49 Unfair competition; penalty. No taxpayer shall advertise or hold...

237D. Transient Accommodations Tax

237D-1 Definitions. - §237D-1 Definitions. Whenever used in this chapter, unless the context...

237D-2 Imposition and rates - §237D-2 Imposition and rates. (a) There is levied and shall...

237D-2.5 County transient accommodations tax; administration. - §237D-2.5 County transient accommodations tax; administration. (a) The county transient...

237D-3 Exemptions. - §237D-3 Exemptions. This chapter shall not apply to: (1) Health...

237D-3.5 REPEALED. L 1996, c 13, §18. - §237D-3.5 REPEALED. L 1996, c 13, §18.

237D-4 Certificate of registration. - §237D-4 Certificate of registration. (a) Every taxpayer not required to...

237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager. - §237D-4.5 Certificate of registration for transient accommodations broker, travel agency,...

237D-5 REPEALED. - §237D-5 REPEALED. L 1989, c 199, §3.

237D-5.5 REPEALED. - §237D-5.5 REPEALED. L 2005, c 235, §9.

237D-6 Return and payments; penalties. - §237D-6 Return and payments; penalties. (a) On or before the...

237D-6.5 Remittances. - §237D-6.5 Remittances. (a) All remittances of taxes imposed under this...

237D-7 Annual return. - §237D-7 Annual return. On or before the twentieth day of...

237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department. - §237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds,...

237D-8 REPEALED. - §237D-8 REPEALED. L 2021, c 90, §13. Note L 2021,...

237D-8.5 "HAWAII TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF THIS AGREEMENT, OR OF FEDERAL INTERNAL REVENUE FORM 1099 STAT... - §237D-8.5 Collection of rental by third party; filing with department;...

237D-8.6 Reconciliation; form requirement. - §237D-8.6 Reconciliation; form requirement. (a) On or before the twentieth...

237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement. - §237D-9 Assessment of tax upon failure to make return; limitation...

237D-10 Overpayment; refunds. - §237D-10 Overpayment; refunds. Upon application, if the director determines that...

237D-11 Appeals. - §237D-11 Appeals. Any person aggrieved by any assessment of the...

237D-12 Records to be kept; examination. - §237D-12 Records to be kept; examination. Every taxpayer shall keep...

237D-13 Disclosure of returns unlawful; destruction of returns. - §237D-13 Disclosure of returns unlawful; destruction of returns. (a) All...

237D-14 Collection by suit; injunction. - §237D-14 Collection by suit; injunction. The department may collect taxes...

237D-15 Application of tax. - §237D-15 Application of tax. (a) The tax imposed by this...

237D-16 Administration and enforcement; rules. - §237D-16 Administration and enforcement; rules. (a) The director of taxation...

237D-17 REPEALED. - §237D-17 REPEALED. L 1995, c 92, §26.

238. Use Tax Law

238-1 Definitions, generally. - §238-1 Definitions, generally. Whenever used in this chapter, unless otherwise...

238-2 Imposition of tax on tangible personal property; exemptions. - §238-2 Imposition of tax on tangible personal property; exemptions. There...

238-2.2 Imposition of tax on intangible property. - §238-2.2 Imposition of tax on intangible property. There is hereby...

238-2.3 Imposition of tax on imported services or contracting; exemptions. - §238-2.3 Imposition of tax on imported services or contracting; exemptions....

238-2.5 REPEALED. - §238-2.5 REPEALED. L 2003, c 135, §13.

238-2.6 County surcharge on state tax; administration. (a) The county surcharge on state tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-16.8, shall be levied, assessed, and collected as provided in... - §238-2.6 County surcharge on state tax; administration. (a) The county...

238-3 Application of tax, etc. - §238-3 Application of tax, etc. (a) The tax imposed by...

238-4 Certain property used by producers. - §238-4 Certain property used by producers. If a licensed producer,...

238-5 Returns. - §238-5 Returns. (a) On or before the twentieth day of...

238-6 Collection of tax by seller; penalty. - §238-6 Collection of tax by seller; penalty. (a) For purposes...

238-7 Audits; additional assessments; refunds. - §238-7 Audits; additional assessments; refunds. (a) Sections 237-36 to 237-40...

238-8 Appeal, correction of assessment. - §238-8 Appeal, correction of assessment. If any person having made...

238-9 Records. - §238-9 Records. Every person who is engaged in any business...

238-9.5 Motor vehicle importation; report by dealers; proof of payment. - §238-9.5 Motor vehicle importation; report by dealers; proof of payment....

238-10 Penalties. - §238-10 Penalties. Penalties and interest shall be added to and...

238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges. - §238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction...

238-12 REPEALED. - §238-12 REPEALED. L 1995, c 92, §27.

238-13 Other provisions of general excise tax law applicable. - §238-13 Other provisions of general excise tax law applicable. In...

238-14 Taxes state realizations. - §238-14 Taxes state realizations. All taxes collected under this chapter...

238-15 Short title. - §238-15 Short title. This chapter may be cited as the...

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Hawaii Revised Statutes Title 14. Taxation

Hawaii Revised Statutes
Title 14. Taxation